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    <title>2011 (11) TMI 472 - ITAT, Kolkata</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions amounting to Rs. 68,66,377/- and Rs. 20,82,170/- as unexplained credits. The Tribunal emphasized the significance of documentary evidence and ruled that suspicion alone cannot discredit genuine documentary evidence provided by the assessee. The Tribunal dismissed the Revenue&#039;s appeal in its entirety, affirming the CIT(A)&#039;s findings.</description>
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      <title>2011 (11) TMI 472 - ITAT, Kolkata</title>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete additions amounting to Rs. 68,66,377/- and Rs. 20,82,170/- as unexplained credits. The Tribunal emphasized the significance of documentary evidence and ruled that suspicion alone cannot discredit genuine documentary evidence provided by the assessee. The Tribunal dismissed the Revenue&#039;s appeal in its entirety, affirming the CIT(A)&#039;s findings.</description>
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